本文为ESG专题栏目文章之一，本文讲讲述什么是ESG？ESG的理念包含那几部分？

一、什么是ESG？

什么是ESG？ESG是什么？环境、社会和公司治理又称为ESG（Environmental, Social and Governance），从环境、社会和公司治理三个维度评估企业经营的可持续性与对社会价值观念的影响。

二、ESG理念

ESG理念强调企业要注重生态环境保护、履行社会责任、提高治理水平。

（一）践行ESG理念对中国的积极影响

在经历几十年经济高速增长之后，中国步入发展新时代，高质量发展、共同富裕、双碳战略等成为新的目标。

双碳和乡村振兴是中央继脱贫攻坚战略之后提出的两大战略，ESG理念完全符合两大战略目标的精神。

企业如果能够普遍接受ESG理念，自觉地履行社会责任，在乡村振兴中关注农民的利益，关注低收入群体的利益，那么在推动乡村振兴、参与乡村振兴的过程中，才能够真正理解、响应国家战略，把资源使用得更有效率，为国家乡村振兴战略做出应有的贡献。

践行ESG理念对于推动国家战略，实现可持续发展，无疑具有非常重要的意义。 ^[3]  践行ESG理念，有利于中国企业接轨国际市场，有利于推动中国产业升级，有利于推动中国可持续发展，有利于中国经济保持高度繁荣，有利于社会稳定人民幸福，有利于完成“十四五”规划目标，有利于实现第二个百年奋斗目标。 

（二）践行ESG理念的行动

• 积极响应双碳目标
• 加快ESG信息披露
• 强化ESG能力建设
• 推进布局ESG投资

更多有关ESG相关文章，例如ESG资料、ESG成功案例、ESG方案等可在数字化转型网ESG专栏里进行阅读；如果您需要ESG相关资料包报可点击蓝字填写问卷与我们取得联系；更多精彩内容可进入读者群与百万读者一同交流~

ESG专题文章系列（一）：什么是ESG？ESG的理念包含哪几个部分？翻译：

This article is one of the ESG special column articles, this article tells about what is ESG? What are the components of the ESG philosophy?

What is ESG?

What is ESG? What is ESG? Environmental, Social and corporate Governance, also known as ESG (Environmental, Social and Governance), assesses the sustainability of business operations and their impact on social values from the three dimensions of environmental, social and corporate governance.

ESG concept

The concept of ESG emphasizes that enterprises should pay attention to ecological environmental protection, fulfill social responsibilities, and improve governance.

(1) The positive impact of ESG practice on China

After decades of rapid economic growth, China has entered a new era of development, and high-quality development, common prosperity, and dual-carbon strategy have become new goals.

Dual carbon and rural revitalization are the two major strategies proposed by the Central Government after the poverty alleviation strategy, and the concept of ESG fully conforms to the spirit of the two strategic goals.

If enterprises can generally accept the concept of ESG, consciously fulfill their social responsibilities, pay attention to the interests of farmers and low-income groups in rural revitalization, then in the process of promoting rural revitalization and participating in rural revitalization, they can truly understand and respond to the national strategy, use resources more efficiently, and make due contributions to the national rural revitalization strategy.

The practice of ESG concept is undoubtedly of great significance for promoting national strategy and realizing sustainable development. [3] The practice of ESG is conducive to the integration of Chinese enterprises into the international market, the promotion of China’s industrial upgrading, the promotion of China’s sustainable development, the maintenance of China’s economic prosperity, social stability and people’s happiness, the realization of the goals of the 14th Five-Year Plan, and the realization of the second Centenary Goal. [4]

(2) Actions to implement the ESG concept

Respond positively to the two-carbon target

Accelerate ESG information disclosure

Strengthen ESG capacity building

Promote the allocation of ESG investment

More ESG related articles, such as ESG materials, ESG success stories, ESG solutions, etc., can be read in the ESG column of Digital Transformation Network; If you need ESG related information package, you can click the blue character to fill in the questionnaire and contact us; More exciting content can enter the readership group and communicate with millions of readers